(a) Un fondo de capital de inversión o entidad designada que sea una corporación o un fideicomiso se organizará de acuerdo con las leyes del Estado Libre Asociado de Puerto Rico.
(b) Un fondo de capital de inversión o entidad designada podrá constituirse como sociedad de acuerdo con las leyes del Estado Libre Asociado de Puerto Rico o de cualesquiera de los estados de los Estados Unidos de América, siempre y cuando, en el caso de una sociedad extranjera, la misma se trate como una sociedad (partnership), y no como una corporación o asociación tributable como corporación, para propósitos del “Código de Rentas Internas de los Estados Unidos de 1986”, según enmendado.
(c) Cada fondo o entidad designada se constituirá con un nombre o razón social, cuyo nombre o razón social no podrá ser idéntico ni tan similar que cause confusión con la de otro fondo o entidad designada preexistente.
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